PIT-4R - settlement of collected advances for employees


Each employer is obliged to calculate monthly income tax advances for employees and then transfer them to the competent tax office. In addition, the payer is also obliged to prepare the annual PIT-4R declaration. Who and by what date should PIT-4R be submitted? We suggest below.

What is PIT-4R?

PIT-4R is an annual declaration on the collected income tax advances. The payer, i.e. the entrepreneur, shows tax advances due for each month and collected for taxpayers (employees, contractors, contractors, etc.).

Who should PIT-4R be submitted to?

The entrepreneur submits the PIT-4R declaration only to the tax office. It does not submit it to persons employed in a given year. It is advisable that the payer should leave one copy of the completed form for a given tax year in his documentation.

Importantly, PIT-4R should also be transferred when advance payments for income tax have reached zero amounts, e.g. due to low income of employees and when in the tax year for which the declaration is prepared, there were advance payments, and the entrepreneur did not employ no employees.

Deadline for submitting the declaration

The entrepreneur is obliged to submit the PIT-4R declaration by January 31 for the previous year. PIT-4R for 2020 should be submitted by February 1, 2021, because the last day of January falls on Sunday.

Importantly, when the payer ceases to operate before the end of January of the tax year following a given year, the PIT-4R declaration is submitted to the tax office by the date of cessation of this activity.

The obligation to submit PIT-4R earlier will not arise if all employees are dismissed during the year, or if the activity is suspended.

Where to submit the annual declaration?

The payer is obliged to submit PIT-4R to the tax office competent for:

  • the payer's place of residence - when the payer is a natural person,
  • the place of business of the payer or (if it is not established) the place of business of the payer - if the payer is not a natural person.

How to submit PIT-4R?

Payers are required to submit the PIT-4R declaration to the tax office in electronic form. This means that the entrepreneur is not able to submit the annual declaration on the collected income tax advances in paper form, in person or by postal order. The PIT-4R declaration submitted to the office should be signed with a qualified signature or with the payer's authorization data, which include: name, surname, date of birth, PESEL / NIP number and the amount of income.

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PIT-4R submitted after the deadline

There are sanctions for failing to submit a PIT-4R declaration or submitting it after the deadline. Pursuant to the provisions of the Fiscal Penal Code, a taxpayer who, by evading taxation, does not disclose to the competent authority the subject or base of taxation, or does not submit a declaration, thus exposing the tax to depletion, is liable to a fine or imprisonment, or both.

Importantly, the entrepreneur can avoid the consequences of late submission of the PIT-4R declaration by submitting to the tax office a notification of committing a prohibited act, i.e. the so-called active regret. This document may be prepared by the payer in writing (in person or by mail) or in electronic form, but this form of submitting the declaration will not be accepted. It should be remembered that the exemption from liability is not obligatory, as the tax office may not recognize the active grief, and thus the taxpayer will be brought to bear the consequences.

PIT-4R in the wFirma.pl system

The PIT-4R annual declaration can be easily prepared in the wFirma.pl system. In order to prepare the PIT-4R, go to the tab START »TAXES» ANNUAL DECLARATIONS »ADD DECLARATION, then from the list select the ANNUAL COLLECTIVE INCOME DECLARATION (PIT 4R). Next, a dialog box will appear in which you must select the year and purpose of submitting the PIT-4R annual declaration. It should also be indicated whether the postponement of payment terms due to COVID-19 has been used. After completing the above-mentioned information, select the SAVE option.

The PIT-4R declaration prepared in the system can be sent directly by e-mail by selecting the selected declaration and selecting the SEND TO THE OFFICE option from the top menu. For authorization, you need to enter the amount of revenue obtained (in the case of sending the declaration for 2020, it will be the revenue from 2019).

After sending the declaration and its correct acceptance by the MF gate, it will be possible to download the official receipt.